Additional income earner information

Enter the additional income earner information if one of the alternatives applies to the income earner. If necessary, you can select several options.

Athlete

Enter this additional information when reporting payments received for sports on the basis of an athlete contract, for example. The payment can be, for example, wages or non-wage compensation for work. The information is only used for reporting payments from sports. Do not enter this additional information if the income is wages received by the athlete for non-sport activities.

The athlete's wages are typically wages paid to a member of a sports team based on a player contract.

Employed with assistance from the State employment fund

Enter this additional information if you have received pay subsidy from the government for the employment of an unemployed applicant. Employment subsidy is pay subsidy or an appropriation paid to a government agency or institute for employing an unemployed applicant.

Employer pays taxes on behalf of the employee ('Net-of-tax' employment contract)

Enter the additional information if you are a foreign employer and you pay wages to the income earner on the basis of a 'Net-of-tax' employment contract. A net-of-tax employment contract is a contract based on which the employer promises to pay the taxes and employee's social insurance contributions from the wages on behalf of the employee. This additional information is reported only when the foreign employer does not have a permanent establishment in Finland.

Joint owner with payer

Enter this additional information if the income earner is a joint owner with the payer, i.e. is involved in the company or its operations via invested capital. The information must be reported if the income earner alone holds at least 30% of the company's shares or at least 30% of votes, or if a person working in a leading position in some other organisation possesses a comparable control of the organisation. This information does not need to be entered if the income earner is a shareholder in a listed company.

Key employee

Enter this additional information if the income paid to the income earner is income for a key employee as referred to in the act on tax at source for income earners from abroad or wages paid under the act on the taxation of employees of the Nordic Investment Bank.

A key employee is a foreign specialist to whom wages subject to tax at source for a key employee are paid. The wages paid to a key employee can be reported using any income type for wages used by the Incomes Register. The income earner is marked as a key employee.

The wages of a foreign specialist are regarded as income under the key employee act when the employee comes to Finland for a period longer than six months and thus becomes a resident taxpayer when their work begins. The wages of a Finnish citizen cannot be treated as income under the key employee act. The key employee information is reported only when the employee has a tax card with an entry on the applicability of the key employee act.

Leased employee living abroad

Enter this additional information if the payment is made by a foreign employer and the payment is made to a leased employee living abroad. Enter the additional information regardless of the duration of the work or the employee's tax status (resident or non-resident taxpayer).

This additional information can be used by an employer with no permanent establishment in Finland. If the employer has a permanent establishment in Finland, the income is reported as normal wages, and the additional information Leased employee living abroad is not entered.

This information must only be submitted for leased employees coming from the following countries or regions:

• Spain, Iceland, Norway, Sweden, Denmark, Latvia, Lithuania, Estonia, Georgia, Moldova, Belarus, Isle of Man, Poland, Turkey, Kazakhstan, Bermuda, Jersey, Guernsey, Cayman Islands, Cyprus, Tajikistan, Germany, and Turkmenistan
• Bulgaria: A report must also be submitted for leased employees who reside in Bulgaria, but work in Finland for non-Bulgarian employers.
• Non-tax-treaty countries: The information must also be submitted for leased employees coming from countries with which Finland does not have a tax treaty.

If a foreign employer does not have a permanent establishment in Finland or has not registered in the employer register, the employer does not withhold tax from the wages; instead, the employee pays the taxes as a prepayment.

Organisation

An organisation is one of the following:

• general partnership
• limited partnership
• limited liability company
• cooperative
• association
• foundation
• other legal persons governed by civil law, e.g. foreign estate

The definition of 'organisation' used in the Incomes Register differs from the definition given in the act on income tax (tuloverolaki 1535/1992).

Partial owner

Report this additional information if the income earner is a partial owner as defined in the unemployment security act (työttömyysturvalaki 1290/2002). Partial owners of a company pay a lower employee's unemployment insurance contribution than employees.

A person's status as a partial owner or an employee of a company is affected by the ownership share, votes or other dominant influence of the person and their family members, as well as the person's position in the company or organisation.

If the income earner works for the company or organisation but is not in a leadership position, the income earner is a partial owner when one of the following conditions is fulfilled:

• the income earner holds at least 50% of the share capital, votes or other means of control of the company or organisation in question
• the income earner together with their family members holds at least 50% of the share capital, votes or other means of control of the company or organisation in question.

If the income earner works for the company or organisation in a leadership position but is not an entrepreneur, the income earner may be a partial owner when either of the following conditions is fulfilled:

• the income earner holds at least 15% of the share capital, votes or other means of control
• the income earner together with their family members hold at least 30% of the share capital, votes or other means of control.

Self-employed persons are not obligated to pay unemployment insurance contributions. Therefore, a self-employed person insured under YEL or MYEL is not considered a partial owner.

Read more about partial ownership from the Employment Fund’s website

Performing artist

Enter this additional information if the payment is for the personal performance of an artist. Performing artists include stage and film actors, radio and television performers, and musicians.

Person receiving wages for insurance purposes under the EPPO Act

Submit this additional information if the wage earner works as a European prosecutor authorised by the European Public Prosecutor’s Office (EPPO) and the National Prosecution Authority reports wages for insurance purposes based on special legislation. Because the work has not been carried out abroad, do not submit information about the application of the six-month rule.

Person receiving wages paid by a diplomatic mission

Submit this data if the payment has been paid to a person who is employed by a diplomatic mission and who is not a Finnish citizen. Do not submit this additional information if the person is a Finnish citizen.

Person working abroad

Enter the additional information if the income earner works abroad. This nformation must be submitted when the income earner works abroad as a posted worker of a Finnish employer, and the Finnish employer must take out insurance from Finland for the work carried out abroad. In this case, the Finnish employer is responsible for reporting.

This information must be also be submitted when the income earner works abroad in the service of a foreign employer, and the foreign employer must take out insurance from Finland for the work carried out abroad. In this case, the foreign employer is responsible for reporting.

This information is not used when, for example, the income earner travels abroad on business for a short period of time. Furthermore, this information is not used if the person is not insured in Finland, even if they work abroad.

The additional information must also be entered when a foreign group company pays the employee's wages but the Finnish company that posted the worker is responsible for paying the social insurance contributions. The Finnish company must submit a report of wages and pay social insurance contributions, if the employee is insured in Finland as a worker posted by a Finnish employer. The Finnish company is obligated to submit this information as long as the worker is insured in Finland.

Person working in a frontier district

Enter this additional information when the work is frontier district work referred to in the Nordic tax treaty. The work is frontier district work if the income earner is a permanent resident of a Swedish or Norwegian municipality bordering Finland’s land border. An additional requirement is that the income earner works in Finland in a municipality sharing the same land border.

If the employee performs part of their work in a non-frontier district in Finland, the share of the wages based on this work is subject to taxation in Finland. A separate report of this income must be submitted to the Incomes Register where the additional income earner information related to frontier work is not included.

Frontier districts between Finland and Sweden include:

• In Finland: Enontekiö, Kolari, Muonio, Pello, Tornio, Ylitornio
• In Sweden: Haparanda, Kiruna, Pajala, Över-torneå.

Frontier districts between Finland and Norway include:

• In Finland: Enontekiö, Inari, Utsjoki
• In Norway: Karasjok, Kautokeino, Kåfjord, Nesseby, Nordreisa, Storfjord, Sör-Varanger, Tana.

Person working on a road ferry on Åland Islands

Enter this additional information when reporting payments received for working on a road ferry in Åland. If you also pay the income earner some other income not received for working on a road ferry, submit a separate earnings payment report for that income and do not enter this additional information.

Self-employed person, no obligation to take out YEL or MYEL insurance

Enter this additional information if the payment is made to a self-employed person who is not obligated to take out YEL or MYEL insurance under the self-employed person's pension act (YEL) or the farmers' pensions act, due to, for example, low income or the income earner's age.

Do not enter this additional information if you pay non-wage compensation to a self-employed person.

When reporting this type of additional information, also report the Type of exception to insurance: No obligation to provide insurance (earnings-related pension, health, unemployment, or accident and occupational disease insurance).

For more information, see Section 3: Payments made to companies and entrepreneurs in the instructions Reporting data to the Incomes Register: rewarding employees, payments made to an entrepreneur and other special circumstances.

The income earner did not stay longer than 183 days in Finland during the tax-treaty-defined period

Enter this additional information if you are a foreign employer and you pay wages to an employee who is a resident taxpayer in Finland. In addition, the employee must not have stayed longer than 183 days in Finland during the tax-treaty-defined period.

The information is submitted only when the foreign employer does not have a permanent establishment in Finland. You should also enter the country code of the country that has the right to tax the income. Enter the country code in the section Tax-treaty country code.